应税物品，无论是收入还是资产，未必等同于应纳天课的财物。税务专家从应税对象的角度，将税收分为四类：资本税、收入税、人头税和消费税。

Taxable materials, whether income or assets, are not necessarily the same as zakatable materials. Taxation specialists count four kinds of taxes from the point of view of taxable items: taxes on capital, on income, on persons, and on consumption.

天课不涵盖消费，它是从富人在扣除消费之后所剩余的财产中征收的。天课有时征收于资产，如金、银和牲畜；有时征收于收入，如农产品；还有时以开斋天课的形式针对个人征收。本章将资本、收入和人身上的天课与其对应的税收进行比较。

Zakah does not cover consumption, it is taken from the rich on what is left after consumption. Zakah is sometimes levied on assets, such as gold, silver and livestock, sometimes on income, such as agricultural produce, and on persons in the form of fast-breaking zakah. This chapter compares zakahs on capital, income, and persons with their tax counterparts.

对资本征收天课（Zakah）的规定，早在欧洲社会主义者呼吁对资本征税之前就已确立。1 主张对资本征税的人通常提出以下几点好处：

Zakah on capital was enacted long before European socialists called for levying taxes on capital.1 Proponents of taxes on capital usually present the following advantages:

1. 资本为其所有者带来多方面的社会和经济利益，包括安全保障以及获取更多财富的机会。

1. Capital provides its owners with several social and economic benefits including security and opportunities to earn more wealth.

2. 资本税针对的是所有私人财富，包括那些不产生任何收入的财富；而所得税只向有收入的人征收。

2. Taxes on capital reach all private wealth including wealth that does not yield any income, as compared to income tax, which is imposed only on earners.

3. 通过对闲置财富征收资本税，可以鼓励投资。

3. By taking idle wealth, capital taxes encourage investment.

4. 资本税会促使资本家增加生产，以弥补缴税所造成的损失。

4. Capital tax encourages capitalists to increase their production to make up for the loss resulting from tax payment.

通过在所得税之外另行征收资本税，就无需为了给国家增加财政收入而提高所得税税率。

5. By imposing capital tax in addition to income tax, the need for raising income tax rates to provide additional resources to the state is eliminated.

6. 资本税不会加重穷人和无产者的负担，因此被视为一项社会主义改革。2

6. Capital tax dose not burden the poor and the have-nots, and is therefore considered a socialist reform.2

反对资本税的人提出了以下弊端：

Opponents of capital tax bring forth the following disadvantages:

对资本征税往往会削弱人们的储蓄倾向和投资能力，而这显然会对整体经济产生负面影响。

1. Levying a tax on capital very often has a negative effect on the propensity to save and the ability to invest, which apparently has a negative effect on the economy as a whole.

2. 一般来说，很难确定应税资本，因为资本的定义有多种：经济学家与税收学者对此并没有统一的共识。若将应税资本的认定交由纳税人个人或征收人员自行判断，就会产生诸多差异，尤其是某些形式的资本很容易被隐藏，例如现金。

2. It is generally difficult to determine taxable capital, since there are several definitions of capital: both economists and taxationists do not agree on a common definition. Leaving determination of taxable capital to individual tax payers or to collectors raises many discrepancies especially since some forms of capital can easily be hidden away, such as cash money.

因为上述原因，一些税务专家建议政府在对资本征税时遵循以下规则：

For reasons like the ones mentioned above, some tax specialists suggest that the government observe the following rules when imposing taxes on capital:

应当使所征收的税额不宜过大。它不能吞噬大量的资本。税率应当适中，使资本税可以从资本的收益中支付，而不触及本金本身。

1. It is advisable that the amount of tax collected not be great. It must not take a big chunk of capital. The rate must be moderate, so that capital tax can be paid out of capital's income without touching the principal itself.

2. 资本税不应是税制中唯一的税种，而应作为其他税种的补充，尤其是所得税。4

2. Capital tax must not be the only taxes in the system, but must rather be supplementary to other taxes, especially income tax.4

3. 一定的最低资本额必须免于征税。

3. A certain minimum amount of capital must be exempt from taxes.

4. 财产上的负债必须予以扣除，或从应税金额中减去。5

4. Liabilities on wealth must be excluded or deducted from the taxable amount.5

从天课作为一种税收的角度来看，我们发现它满足了健全的资本税所需的一切条件：遵守必要的规则，消除资本税的弊端，同时保留其优点。

Looking at zakah as a tax, we find that it fulfills all the requirements for a healthy tax on capital, by observing the necessary rules that eliminate the disadvantages of taxes on capital, while preserving the advantages.

1. 伊斯兰教并不对所有形式的资本征收天课。天课只针对增值性资本征收。增值性资本指通常能够产生收益的财富（无论所有者是让资本闲置还是使其盈利）。这样做的目的是从资本的收益中征收天课，而不是从本金中征收。“天课”一词本身在阿拉伯语中尤其有“增长”之意。一些法学家解释说，《古兰经》之所以用“天课”一词来称呼这种征收，是因为天课只针对增值性资产征收。6

1. Islam does not impose zakah on every kind of capital. It is only levied on growing capital. Growing capital is that wealth which usually has yield, (regardless of whether the owner renders the capital idle or profitable). This is in order to collect zakah from the proceeds of capital and not from the principal. The word "zakah" itself means inter alia -- "growth" in Arabic. Some jurists explain the use of the word "zakah" for this kind of levy in the Qur'an on the basis that zakah is levied only on growing assets.6

因此，不用于增值资产的珠宝不需缴纳天课，而囤积的珠宝则须缴纳天课，因为囤积意味着使本可增值的财产闲置。法学家们一致认为，用作所有者自住的房屋不需缴纳天课。

Accordingly, jewelry that is not used as growing asset is not taxable, whereas hoarded jewelry is zakatable, since hoarding implies making idle what is otherwise growing. Jurists agree that houses used as residences of the owners are not zakatable.

以下这些物品也不在应缴天课的范围之内：衣物、家具、骑乘的牲畜、个人武器、工匠的工具，以及用于学习和研究的书籍。因为这些东西都不会增长，并且是专供所有者个人使用、满足其基本需要之用的。[7] 不过，我们必须注意：在人为制定的税收制度中，住宅通常是要纳税的，而且在许多国家，动产形式的财富同样需要纳税。8

Neither are clothes, furniture, riding animals, personal weapons, craftsmen's tools, and books used for study and research, because all these do not grow and are assigned for personal use to satisfy basic needs of the owners.7 We must, however, note, that in man-made taxation systems residential houses are usually taxable even mobile forms of wealth are taxable in many countries.8

2. 伊斯兰教法并不对固定资产本身征收天课，例如工厂和房地产，而只对流动资本征收。其理由是：固定资产通过其收益和增长已经履行了天课的义务，就像农田一样，根据经文，农田本身并不被征收天课。与农田类似的还有房屋和其他用于营利的资本。遵循这一原则，是为了使天课不会损害人们的储蓄意愿，也不会促使储蓄者为了避免对固定资产征收的税而将收入花掉。

2. Shari'ah does not impose zakah on fixed capital itself, such as factories and real estate, but only on circulating capital, on the grounds that fixed capital is zakted via its yield and growth, like agricultural land which is not zakted by virtue of texts. Similar to agricultural land are buildings and other exploited capital. This principle is observed in order that zakah does not negatively affect the desire to save and does not induce savers to spend their income to avoid taxes levied on fixed capital.

如今，收入是税收最重要的来源。多年以前，房地产收入曾占主导地位，而如今我们的收入来自劳动、资本，或两者兼有。随着工业化的推进以及国内和国际贸易的增长，劳动收入和资本收入成倍增长。收入包括商业和工业活动的利润、股票和债券的回报、专业人士的利润，以及政府部门和私营、公营机构员工的工资与薪金。

Income is the most important source of taxes in modern times. Years ago, income from real estate used to be predominant, but nowadays we have income from labor, capital, or both. With the advancement of industrialization and the increase in domestic and international trade, income from labor and capital increased manifold. Income includes profit from commercial and industrial activities, returns of stocks and bonds, profits of professionals, and wages and salaries of employees of the government as well as of private and public establishments.

现代国家的财政需求，通过对收入征收的直接税来满足，比过去盛行的间接税更为妥当。此外，税收学者更易接受所得税，因为在当代经济体系中，它通过将税负分摊到所有收入者身上，最接近于实现公正。13

Financial needs of modern states are better satisfied by direct taxes on income than by indirect taxes that prevailed in the past. Moreover income taxes are more acceptable by taxation scholars, because they are closest to fulfilling justice in contemporary economic systems by spreading the tax burden among all income earners.13

收入是指从一个持续且稳定的来源所产生的新财富流。该来源可以是有形的，也可以是无形的。有形来源包括不动产、机器设备和资金，而无形来源则是劳动，无论是体力劳动还是脑力劳动。在大多数情况下，收入是由多种来源共同作用而产生的。14

Income is the flow of new wealth from a constant and permanent source. This source may or may not be physical. Physical sources include real estate, machinery and equipment, and money, while the non-physical source is labor, whether manual or non-manual. In most cases, income results from the combination of more than one source.14

该定义还意味着收入来源通常是持久且连续的。（持久并不意味着绝对的永久，而是相对的长久性）

This definition also implies that the sources of income are generally permanent and continuous. (Permanency does not mean absolute permanency but relative longevity)

随着资本折旧（摊销）扣除原则的适用，资本相较于劳动而言变得更为持久。15 收入来源的存续期限差异，通常是收入应税性差异的依据；即税负分配使得：来自金融资源的收入适用较高税率，而仅来自劳动的收入适用较低税率。

With application of the principle of allowances for capital amortization, capital becomes more permanent than labor.15 Differences in the lifespan of the source of income are usually bases for differences in its taxability; i.e. the tax burden is distributed in such a way that the tax rate is higher on income that flows out of financial resources and lower on income that flows out of labour alone.

对收入征收天课最明显的例子是农业天课。其税率在百分之五至百分之十之间：若农田依靠雨水灌溉、耕作成本最低，适用较高的税率；若需要人工取水灌溉，则适用较低的税率。Rikaz（埋藏的宝藏以及从地下开采出的矿物的天课）税率为百分之二十，而来自劳动和职业的收入税率为百分之二点五。5

The most obvious example of zakah on income is the agricultural zakah. Its rate differs from five to ten percent-- the higher rate applies when farming costs are minimum (i.e. the land is watered by rain), and the lower rate applies when water must be brought to the land. Rikaz, (zakah on buried treasures and minerals extracted from the earth) has a rate of 20 percent, while income from labor and professions has a rate of 2.5

百分之二点五。贸易收入的税率同样是百分之二点五,因为商业收入的天课与商品库存的天课是合并计算的,因此天课会同时针对贸易资产和贸易所得的累积收入一次性计算。

percent. The rate on trade income is also 2.5 percent, since zakah on commercial income is integrated with zakah on commercial inventory, zakah is calculated at once on both trade assets and accrued income from trade.

因此，伊斯兰教对收入征收的天课税率各不相同，这些税率随所付出的努力而变化。当取得应税收入的成本较高时，适用较低的天课税率，反之亦然。

Thus, Islam applies different rates of zakah on income, rates that vary in accordance with efforts expended. At high costs of producing the zakatable income, a low rate of zakah applies, and vice verse.

对收入征收天课的其他形式还包括：对牲畜的幼崽征收天课、对蜂蜜和其他动物产品征收天课、对房地产及其他固定资产的收益征收天课，本书第三部分对此有详细讨论。

Other forms of zakah on income include zakah on the offspring of livestock, zakah on honey and other animal products, zakah on earnings of real estate and other fixed capital, as discussed in detail in part three of this book.

对人征收的税，有时称为人头税，在许多西方国家曾经很普遍，如今仍在不少国家存在，尽管其使用正在减少。人头税最主要的优点是便于估算和征收，但其主要缺点在于，它并不以纳税人的支付能力为依据。许多政府因此废止了这种税收形式，不过它在美国的一些州和法国仍在使用。16

Taxes on persons, sometimes called tolls, were common in many western countries, and still exist in many states today, although their use is declining. The most important merit of a tax on heads is easiness in estimation and collection, but the main disadvantage is that it is not based on the ability of the taxable person to pay. Many governments discontinued this form of taxation for that reason, although it is still used in some states of the United States and in France.16

斋月结束时的开斋济贫捐（Zakat al-Fitr）以人头为单位征收。它与人头税一样，计算和征收都十分简便。除此之外，开斋济贫捐还具有重要的精神、道德和社会目标，并像其他形式的天课一样实现财富的转移。但与人头税不同的是，无力支付的人可以免除开斋济贫捐。这一点已为穆斯林学者们一致公认。

Zakah of fast breaking at the end of the month of Ramadan is levied on persons. It has the same advantages of simplicity of calculation and collection as the tax on persons. Above this however, zakah of fast breaking serves important spiritual, moral, and social objectives in addition to its transfer of funds like other forms of zakah. But unlike the tax on persons, individuals who cannot afford payment are exempt from zakah of al fitr. This is unanimously agreed upon by Muslim scholars.

通过每年要求每位穆斯林缴纳这项天课，伊斯兰教旨在培养所有穆斯林为穆斯林同胞的福祉而付出和牺牲的品德，尤其是在宗教节日之际。因此，与其他形式的天课相比，这项天课的豁免范围被严格缩小。即使是贫困者，除了极度赤贫者之外，也都需要缴纳这项天课。先知ﷺ关于缴纳开斋天课说："你们中的富人（缴纳时），真主会使他们纯洁；你们中的穷人（缴纳时），真主会给予他们超过所施之物的回报。"17 值得庆幸的是，如今这项天课是整个穆斯林世界中所有天课形式里最为人所铭记、最为践行的一种。

By imposing this zakah once a year on each Muslim, Islam aims at training all Muslims to spend and sacrifice for the welfare of fellow Muslims, especially on the occasion of the religious feast days. Accordingly, exemptions from this zakah are much more strictly reduced than exemptions from other forms of zakah. Even the poor, except the totally destitute, are required to pay this zakah. The Messenger (p) says regarding payment of zakah of al fitr, "As for the rich among you (who pay it), God will sanctify them, and as for the poor among you (who pay it), God will render to them more than they give."17 Fortunately, this zakah is today the most remembered and practiced throughout the Muslim land of all forms of zakah.